Foul with First Touching
 

4th and 10 on K's 30. K8 punts the ball. K25 first touches the ball on R's 30. After the touch, R5 picks up the ball at R's 25 and is immediately tackled by the facemask by K51.

I think, based on 6.2.5, that if R accepts the foul, we have 1st and 10 for R on R's 40. So the spot of first touching is ignored if R accepts a foul by K?

My understanding is that R gets spot of first touching or results of the play. In other words, the play resulted in a 15 yard face mask foul and they can accept that instead of first touch. I believe 1/10 at the 40 for R is correct.

You are correct, if R accepts the foul, the 1st touching is ignored. If the 1st touching spot is more advantageous then the results of the penalty enforcement, they will take the ball at the spot of first touching.

We had one last year, no foul involved, where the first touching was not the most advantageous spot so R took the ball where it became dead, about 3 yds in front of the first touching spot. Of course, some father who must have thought he had seen a rule book once in his life, was whining on the sideline that we screwed up because the team didn't have to take the ball at the first touching spot. You gotta love those small town fields where the parents are 10 feet from the field.